The first step in the GST migration process is provisional registration. Taxpayers need to register on the Common Portal, after which they will receive a provisional registration certificate in FORM GST REG-25. This certificate includes their Goods and Services Tax Identification Number (GSTIN). It's important to remember that if you had multiple registrations under previous tax systems linked to a single Permanent Account Number (PAN), you will receive only one provisional registration under GST. If you have centralized registrations under service tax, you will get a single GST provisional registration in your registered state.

Once you have your provisional registration, the next step is to complete your final registration. To do this, you need to electronically submit an application using FORM GST REG-26. If all the information you provide is accurate and complete, you will receive your final GST registration in FORM GST REG-06. However, if there are any discrepancies, the GST officer will issue a show-cause notice in FORM GST REG-27, giving you a chance to respond. A satisfactory response may lead to the cancellation of the notice through an order in FORM GST REG-20.

If you find that you are not obligated to register under GST, you can cancel your provisional registration within 30 days from the appointed date. To do this, you need to submit a cancellation application electronically via FORM GST REG-29 through the Common Portal. After you submit your application, an inquiry will be conducted by the GST officer to process the cancellation. It's a straightforward process, but make sure to do it within the specified time frame to avoid any complications.

The Electronic Verification Code (EVC) is a crucial part of the GST migration journey, as it enhances the security of the registration process. The EVC is linked to your Aadhar card and is used for electronic verification when submitting forms on the GST Portal. This means that all forms you submit must be either signed or verified using the EVC, ensuring that the information you provide is authentic and protected against unauthorized access. This added layer of security is vital in maintaining the integrity of the GST registration process.

Failing to migrate to GST when required can lead to serious consequences for your business. If you do not register for GST, you will lose your right to claim input tax credits on any excise and VAT paid on your inventory, which can significantly impact your business finances. Moreover, not registering when mandated is considered an offense and can result in penalties. It’s crucial to understand your obligations under GST to avoid these repercussions and ensure that you comply with the regulations to keep your business running smoothly.

If you need assistance with the GST migration process, there are several resources available to help you. Platforms like ClearTax offer detailed guidance and support throughout the migration journey. You can access their comprehensive guides that outline each step of the process, from provisional registration to final registration. Additionally, if you have specific questions, consulting with a tax professional or a GST consultant can provide personalized advice tailored to your business needs. Don't hesitate to seek help to ensure you navigate the process correctly!